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2020 (6) TMI 146 - AT - CustomsValuation of imported goods - software tools and softwares - assessment for payment of Additional duty of Customs (CVD) - whether assessment to be done on the basis of Maximum Retail Price (MRP) / Retail Sales Price (RSP) or on the CIF value declared by the appellants? - HELD THAT:- The order-in-original has failed to analyse the nature of individual software imported by the appellant importer and has not determined individual as to how every consignment of a particular software can be considered as a packaged software - also, the Tribunal is not right forum to undertake primary examination of nature of each individual software to determine whether the same is liable for assessment on the basis of MRP price or RSP value or not. Therefore, the original adjudicating authority need to undertake a detailed examination of the individual software and its related literature, specifications etc. for determining whether they fall under the category of ‘packaged software’ or not. And to further ascertain whether a particular software requires assessment as per the provisions of Section 4A of Central Excise Act, 1944. In view of the above, the impugned order in original is without any application of mind and therefore, the same is set aside and order that in view of the above instructions, the adjudicating authority needs to undertake re-adjudication of the matter and decide the matter afresh. Appeal allowed by way of remand.
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